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Notice code 106 (Default) — We changed your filing status. We refigured your tax using the Married Filing Jointly filing status.…
What this IRS notice code means, and what to check before you reply.
What to do next
Start with these steps before you reply.
106
Read the notice carefully and note any deadline. Gather returns, notices, and payment records. Book a free strategy session before responding if the amount is large, unclear, or collection language appears.
What the IRS language says
We changed your filing status. We refigured your tax using the Married Filing Jointly filing status. You may use this filing status for the year of your spouse’s death. For the next two tax years after the death you may use the Qualifying Widow(er) filing status if you have a dependent child.
What it usually means
106 is in our IR Manual catalog. Official wording is dense — we translate it for business owners and individuals and map realistic next steps.
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